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2019 (4) TMI 1032 - MADRAS HIGH COURTStay application - interlocutory orders passed by the Tribunal on a stay application rejecting the stay application filed by the Assessee - HELD THAT:- We are of the opinion that such an Appeal from 'every' order passed by the Tribunal in a pending Appeal can be filed before the High Court under Section 260-A of the Act but only if the case involves a substantial question of law. The existence of a substantial question of law in the Appeal filed by any of the parties, namely, Assessee or Revenue is necessary to invoke the jurisdiction under Section 260-A of the Act. The interlocutory orders passed by the Tribunal on a stay application rejecting the stay application filed by the Assessee in the present case, prima facie case does not give rise to any substantial question of law as it is firstly a discretionary order and the grant of a stay or refusal thereof or grant of stay partially, depends upon the facts of each case before the Tribunal. It is necessary for any Tribunal or Appellate Authority, while dealing with a stay application to discuss these three factors while granting or refusing the stay to the whole extent or to a partial extent. We do not find any such discussion in the order passed by the learned Tribunal. We dispose of the present Appeal with a request to Income Tax Appellate Tribunal to dispose of the pending Appeal of the Assessee as expeditiously as possible, preferably within a period of three months from today.- interim relief granted.
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